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Christoph Spengel · Study
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Author
Christoph Spengel
21 works
· latest 2024
· 2 institutions
cluster: provisional
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21
Citations
1,143
Works here
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Most cited in this library
International Taxation in the Digital Economy: Challenge Accepted?
2017 · 170 citations
Intellectual property box regimes: effective tax rates and tax policy considerations
2014 · 154 citations
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
2013 · 98 citations
Cross-Border Tax Evasion after the Common Reporting Standard: Game Over?
2018 · 95 citations
Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation
2019 · 81 citations
Works
21 shown
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting
Contemporary Accounting Research
·
2024
·
2 authors
·
Open access
29
citations
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals
National Tax Journal
·
2022
·
2 authors
·
Open access
27
citations
Effective tax levels using the Devereux/Griffith methodology
RePEc: Research Papers in Economics
·
2020
·
13 authors
·
book
24
citations
Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation
International Tax Studies
·
2019
·
2 authors
·
Open access
81
citations
Cross-Border Tax Evasion after the Common Reporting Standard: Game Over?
Journal of Public Economics
·
2018
·
3 authors
·
Open access
95
citations
International Taxation in the Digital Economy: Challenge Accepted?
World Tax Journal
·
2017
·
2 authors
170
citations
The Use of SME Tax Incentives in the European Union
SSRN Electronic Journal
·
2017
·
2 authors
·
preprint
·
Open access
32
citations
Country-by-Country Reporting: Tension between Transparency and Tax Planning
SSRN Electronic Journal
·
2016
·
3 authors
·
preprint
·
Open access
28
citations
The Impact of Taxes on Bilateral Royalty Flows
SSRN Electronic Journal
·
2015
·
3 authors
·
preprint
·
Open access
26
citations
Die nicht vorhandene Gesetzeslücke bei Cum Ex Geschäften
MADOC (University of Mannheim)
·
2015
·
2 authors
15
citations
Intellectual property box regimes: effective tax rates and tax policy considerations
International Tax and Public Finance
·
2014
·
3 authors
·
Open access
154
citations
Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform
World Tax Journal
·
2013
·
5 authors
67
citations
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
SSRN Electronic Journal
·
2013
·
5 authors
·
preprint
·
Open access
98
citations
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
SSRN Electronic Journal
·
2013
·
5 authors
·
preprint
·
Open access
37
citations
A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB
World Tax Journal
·
2012
·
4 authors
·
Open access
22
citations
The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview
RePEc: Research Papers in Economics
·
2012
·
3 authors
·
preprint
42
citations
Effective Tax Levels using the Devereux/Griffith Methodology : Project for the EU Commission TAXUD/2008/CC/099, Final Report 2012
MADOC (University of Mannheim)
·
2012
·
10 authors
25
citations
Ausmaß der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik
Perspektiven der Wirtschaftspolitik
·
2008
·
2 authors
23
citations
The Determination of Corporate Taxable Income in the EU Member States
·
2006
·
4 authors
46
citations
Measuring the Impact of Taxation on Investment and Financing Decisions
Schmalenbach Business Review
·
2002
·
3 authors
·
Open access
54
citations
Internationale Unternehmensbesteuerung : deutsche Investitionen im Ausland ; ausländische Investitionen im Inland
·
2002
·
3 authors
48
citations